Explaining the process of changing the public sector accounting system

Agricultural Marketing and Commercialization Journal

دوره 6، شماره 2، اسفند 2022، صفحه 111-126   

نوع مقاله: Review Article

نویسندگان

saeid balanejad¹؛ Khosro Faghani Makerani^{* 2}؛ jamadroudi gorganli³

¹Ph. D. Student of Accounting, Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran.

²Department of Accounting, Semnan Branch, Islamic Azad University, Semnan

³Assistant Professor of Accounting, Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran

چکیده

The purpose of this study is to provide a scientific explanation and forecast of the process of changing the public sector accounting system for the Social Security Organization. Using the constructivist theory approach, change the public sector accounting in the Social Security Organization according to the characteristics of active/passive agency and supportive / non-supportive structure with the methodology of the research, identify and use the directional qualitative content analysis method They have been classified and analyzed. The results of the questionnaire data and its content analysis and interpretation of categories based on construction theory indicate that human resources are cognitive, emotional and behavioral in terms of their growth and development in changing public sector accounting. And the organization makes no effort to force people to change. In this way, the characteristics of the agency are passive and the organization is unsupportive. In this situation, the conditions for changing the public sector accounting in the Social Security Organization are "very unfavorable". Strategies for changing public sector accounting in the Social Security Administration should shift from passive and unsupportive agencies that ensure the failure of change to active agencies and supportive structures and change the situation to "very favorable" conditions. Public sector accounting stakeholders should strive to create the necessary context, activate agencies, and create and revitalize the necessary support. By reviving the features of the support structure, the Social Security Administration can transform the situation from "failure of change" to "success of the change."

کلیدواژه‌ها

Public Sector Accounting؛ Structural Theory؛ Social Security Organization

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